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["附件：营业税改增值税应税服务项目对应参考表"]
["增值税应税服务税目","征收范围",null,"范围注释","营改增后",{"$nulls":3},"营改增前"]
[{"$nulls":4},"一般纳税人",null,"小规模纳税人",null,"对应营业税税目","对应营业税征收品目","税率","计税方法"]
[{"$nulls":4},"一般计税方法","增值税税率","简易计税方法","征收率"]
["一、交通运输业        ","（一）陆路运输",null,"指通过陆路（地上或者地下）运送货物或者旅客的运输业务活动，包括公路运输、缆车运输、索道运输及其他陆路运输，暂不包括铁路运输。","应纳税额=销项税额-进项税额","11%\n                                                                                                                                                       注：\n1.国际运输税率为0；\n2.一般纳税人从事公共交通服务可采用简易计税方法，征收率为3%；\n3.管道运输实际税负超过3%的部分即征即退。","应纳税额=销售额×征收率        销售额=含税销售额/（1+征收率）",{"v":0.03,"d":"3%"},"交通运输业","陆路运输",{"v":0.03,"d":"3%"},"应纳税额=营业额×税率"]
[]
[]
[null,"（二）水路运输",null,"1.指通过江、河、湖、川等天然、人工水道或者海洋航道运送货物或者旅客的运输业务活动。\n2.远洋运输的程租、期租业务，属于水路运输服务。 ",{"$nulls":5},"水路运输",{"v":0.03,"d":"3%"}]
[]
[null,"（三）航空运输",null,"1.指通过空中航线运送货物或者旅客的运输业务活动。\n2.航空运输的湿租业务，属于航空运输服务。",{"$nulls":5},"航空运输",{"v":0.03,"d":"3%"}]
[]
[null,"（四）管道运输",null,"指通过管道设施输送气体、液体、固体物质的运输业务活动。",{"$nulls":5},"管道运输",{"v":0.03,"d":"3%"}]
["二、部分现代服务业","（一）研发和技术服务","1.研发服务","指就新技术、新产品、新工艺或者新材料及其系统进行研究与试验开发的业务活动。","应纳税额=销项税额-进项税额","6%        出口0税率","应纳税额=销售额×征收率        销售额=含税销售额/（1+征收率）",{"v":0.03,"d":"3%"},"服务业","其他服务业",{"v":0.05,"d":"5%"},"应纳税额=营业额×税率"]
[]
[null,null,"2.技术转让服务","指转让专利或者非专利技术的所有权或者使用权的业务活动。",null,{"v":0.06,"d":"6%"},null,null,"转让无形资产","转让专利权、转让非专利技术",{"v":0.05,"d":"5%"}]
[null,null,"3.技术咨询服务","指对特定技术项目提供可行性论证、技术预测、专题技术调查、分析评价报告和专业知识咨询等业务活动。",{"$nulls":4},"服务业","其他服务业",{"v":0.05,"d":"5%"}]
[null,null,"4.合同能源管理服务","指节能服务公司与用能单位以契约形式约定节能目标，节能服务公司提供必要的服务，用能单位以节能效果支付节能服务公司投入及其合理报酬的业务活动。",{"$nulls":4},"服务业","其他服务业",{"v":0.05,"d":"5%"}]
[]
["二、部分现代服务业","（一）研发和技术服务","5.工程勘察勘探服务","指在采矿、工程施工以前，对地形、地质构造、地下资源蕴藏情况进行实地调查的业务活动。","应纳税额=销项税额-进项税额",{"v":0.06,"d":"6%"},"应纳税额=销售额×征收率        销售额=含税销售额/（1+征收率）",{"v":0.03,"d":"3%"},"服务业","其他服务业-勘探",{"v":0.05,"d":"5%"},"应纳税额=营业额×税率"]
[null,"（二）信息技术服务","1.软件服务","指提供软件开发服务、软件咨询服务、软件维护服务、软件测试服务的业务行为。","应纳税额=销项税额-进项税额",{"v":0.06,"d":"6%"},"应纳税额=销售额×征收率        销售额=含税销售额/（1+征收率）",{"v":0.03,"d":"3%"},"服务业","其他服务业-设计",{"v":0.05,"d":"5%"},"应纳税额=营业额×税率"]
[null,null,"2.电路设计及测试服务","电路设计及测试服务，是指提供集成电路和电子电路产品设计、测试及相关技术支持服务的业务行为。",{"$nulls":5},"其他服务业-设计",{"v":0.05,"d":"5%"}]
[null,null,"3.信息系统服务","指提供信息系统集成、网络管理、桌面管理与维护、信息系统应用、基础信息技术管理平台整合、信息技术基础设施管理、数据中心、托管中心、安全服务的业务行为。",{"$nulls":5},"其他服务业",{"v":0.05,"d":"5%"}]
[null,null,"4.业务流程管理服务","指依托计算机信息技术提供的人力资源管理、财务经济管理、金融支付服务、内部数据分析、呼叫中心和电子商务平台等服务的业务活动。",{"$nulls":5},"其他服务业",{"v":0.05,"d":"5%"}]
[null,"（三）文化创意服务","1.设计服务","指把计划、规划、设想通过视觉、文字等形式传递出来的业务活动。包括工业设计、造型设计、服装设计、环境设计、平面设计、包装设计、动漫设计、展示设计、网站设计、机械设计、工程设计、创意策划等。","应纳税额=销项税额-进项税额","6%        出口0税率","应纳税额=销售额×征收率        销售额=含税销售额/（1+征收率）",{"v":0.03,"d":"3%"},"服务业","其他服务业-设计",{"v":0.05,"d":"5%"},"应纳税额=营业额×税率"]
[{"$nulls":10},0.05]
[null,null,"2.商标著作权转让服务","指转让商标、商誉和著作权的业务活动。",null,{"v":0.06,"d":"6%"},null,null,"转让无形资产","转让商标权、转让商誉、转让著作权",{"v":0.05,"d":"5%"}]
[null,null,"3.知识产权服务","指处理知识产权事务的业务活动。包括对专利、商标、著作权、软件、集成电路布图设计的代理、登记、鉴定、评估、认证、咨询、检索服务。",{"$nulls":4},"服务业"," 代理业、其他服务业",{"v":0.05,"d":"5%"}]
[]
["二、部分现代服务业","（三）文化创意服务","4.广告服务","指利用图书、报纸、杂志、广播、电视、电影、幻灯、路牌、招贴、橱窗、霓虹灯、灯箱、互联网等各种形式为客户的商品、经营服务项目、文体节目或者通告、声明等委托事项进行宣传和提供相关服务的业务活动。包括广告的策划、设计、制作、发布、播映、宣传、展示等。","应纳税额=销项税额-进项税额",{"v":0.06,"d":"6%"},"应纳税额=销售额×征收率        销售额=含税销售额/（1+征收率）",{"v":0.03,"d":"3%"},"服务业","广告业",{"v":0.05,"d":"5%"},"应纳税额=营业额×税率"]
[null,null,"5.会议展览服务","为商品流通、促销、展示、经贸洽谈、民间交流、国际往来等举办的各类展览和会议的业务活动。",{"$nulls":5},"代理业",{"v":0.05,"d":"5%"}]
[null,"（四）物流辅助服务","1.航空服务","航空地面服务和通用航空服务","应纳税额=销项税额-进项税额",{"v":0.06,"d":"6%"},"应纳税额=销售额×征收率        销售额=含税销售额/（1+征收率）",{"v":0.03,"d":"3%"},"交通运输业","与运营业务相关的劳务：1.通用航空业务；2.航空地面服务；3.打捞；4.理货；5.港务局提供的引航、系解缆、停泊、移泊等劳务及引水员交通费、过闸费、货物港务费；6.国家税务总局规定的其他劳务。除上述规定外，其他劳务均不属于交通运输业税目的征税范围。",{"v":0.03,"d":"3%"},"应纳税额=营业额×税率"]
[null,null,"2.港口码头服务","1、指港务船舶调度服务、船舶通讯服务、航道管理服务、航道疏浚服务、灯塔管理服务、航标管理服务、船舶引航服务、理货服务、系解缆服务、停泊和移泊服务、海上船舶溢油清除服务、水上交通管理服务、船只专业清洗消毒检测服务和防止船只漏油服务等为船只提供服务的业务活动。\n2、船舶代理服务属于港口码头服务。",{"$nulls":6},{"v":0.03,"d":"3%"}]
[null,null,"3.货运客运站场服务","指货运客运场站（不包括铁路运输）提供的货物配载服务、运输组织服务、中转换乘服务、车辆调度服务、票务服务和车辆停放服务等业务活动。",{"$nulls":6},{"v":0.03,"d":"3%"}]
[null,null,"4.打捞救助服务","指提供船舶人员救助、船舶财产救助、水上救助和沉船沉物打捞服务的业务活动。",{"$nulls":6},{"v":0.03,"d":"3%"}]
["二、部分现代服务业","（四）物流辅助服务","5.货物运输代理服务","指接受货物收货人、发货人的委托，以委托人的名义或者以自己的名义，在不直接提供货物运输劳务情况下，为委托人办理货物运输及相关业务手续的业务活动。","应纳税额=销项税额-进项税额",{"v":0.06,"d":"6%"},"应纳税额=销售额×征收率        销售额=含税销售额/（1+征收率）",{"v":0.03,"d":"3%"},"服务业","代理业",{"v":0.05,"d":"5%"},"应纳税额=营业额×税率"]
[null,null,"6.代理报关业务","指接受进出口货物的收、发货人委托，代为办理报关手续的业务活动。",{"$nulls":4},"服务业","代理业",{"v":0.05,"d":"5%"}]
[null,null,"7.仓储服务","指利用仓库、货场或者其他场所代客贮放、保管货物的业务活动。",{"$nulls":4},"服务业","仓储业",{"v":0.05,"d":"5%"}]
[null,null,"8.装卸搬运服务","指使用装卸搬运工具或人力、畜力将货物在运输工具之间、装卸现场之间或者运输工具与装卸现场之间进行装卸和搬运的业务活动。",{"$nulls":4},"交通运输业","装卸搬运",{"v":0.03,"d":"3%"}]
[null,"（五）有形动产租赁","1.有形动产融资租赁","指具有融资性质和所有权转移特点的有形动产租赁业务活动。即出租人根据承租人所要求的规格、型号、性能等条件购入有形动产租赁给承租人，合同期内设备所有权属于出租人，承租人只拥有使用权，合同期满付清租金后，承租人有权按照残值购入有形动产，以拥有其所有权。不论出租人是否将有形动产残值销售给承租人，均属于融资租赁。","应纳税额=销项税额-进项税额","17%      \n\n注：经人民银行、银监会、商务部批准经营的融资租赁业务，增值税实际税负超3%的部分实行即征即退。","应纳税额=销售额×征收率        销售额=含税销售额/（1+征收率）",{"v":0.03,"d":"3%"},"金融保险业","融资租赁",{"v":0.05,"d":"5%"},"应纳税额=营业额×税率"]
[null,null,"2.有形动产经营性租赁","指在约定时间内将物品、设备等有形动产转让他人使用且租赁物所有权不变更的业务活动。 远洋运输的光租业务、航空运输的干租业务，属于有形动产经营性租赁。",null,{"v":0.17,"d":"17%"},null,null,"服务业","租赁业",{"v":0.05,"d":"5%"}]
[null,"（六）鉴证咨询服务","1.认证服务","指具有专业资质的单位利用检测、检验、计量等技术，证明产品、服务、管理体系符合相关技术规范、相关技术规范的强制性要求或者标准的业务活动。","应纳税额=销项税额-进项税额",{"v":0.06,"d":"6%"},"应纳税额=销售额×征收率        销售额=含税销售额/（1+征收率）",{"v":0.03,"d":"3%"},"服务业","其他服务业",{"v":0.05,"d":"5%"},"应纳税额=营业额×税率"]
[null,null,"2.鉴证服务","指具有专业资质的单位，为委托方的经济活动及有关资料进行鉴证，发表具有证明力的意见的业务活动。包括会计、税务、资产评估、律师、房地产土地评估、工程造价的鉴证。",{"$nulls":4},"服务业","其他服务业",{"v":0.05,"d":"5%"}]
[null,null,"3.咨询服务","指提供和策划财务、税收、法律、内部管理、业务运作和流程管理等信息或者建议的业务活动。",{"$nulls":4},"服务业","其他服务业",{"v":0.05,"d":"5%"}]

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